1999 (8) TMI 202 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi held that spent sulphuric acid is considered 'goods' for levy of Central Excise duty, classified under Chapter Heading 28.07, and Modvat credit will not be reversed upon clearance. Decision based on Larger Bench findings in Keti Chemicals case. Appeal disposed of accordingly.